ROTSHIELD HEALTHCARE TPA SERVICES LTD, MUMBAI V. ITO 1(3)(1), MUMBAI

ITA 4233/MUM/2013

• Counselvise Citation: 423319914 RSA 2013
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 27-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P ITAMBAR DAS
• Assessee Lawyers: DINESH RASHIKLAL SHAH
• Keywords: Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE HONBLE S/SHRI H.L. KARWA, PRESIDENT AND B. R.BASKARAN (AM) . . , . . , ./I.T.A. NO.4233/MUM/2013 ( / ASSESSMENT YEAR :2008-09) ROTHSHIELD HEALTHCARE TPA SERVICES LTD., 402, RAHEJA CHAMBERS, 4 TH FLOOR, NARIMAN POINT, MUMBAI-400021 / VS. INCOME TAX OFFICER 1(3)(1), 5 TH FLOOR, AAYAKAR BHAVAN, M.K.ROAD, MUMBAI-400020 ( / APPELLANT) .. ( !' / RESPONDENT) ./ $% ./ PAN/GIRNO.: AADCR3362C & / APPELLANT BY : SHRI DINESH RASHIKLAL SHAH !' ' & /RESPONDENT BY : SHRI PITAMBAR DAS ( ) ' * + / DATE OF HEARING : 8.9.2014 ,- ' * + / DATE OF PRONOUNCEMENT : 8.9.2014 / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 6.2.2013 PASSED BY LD CIT(A)-7, MUMBAI AND IT RELAT ES TO THE ASSESSMENT YEAR 2008-09. 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF THE LD. CIT(A) IN DISMISSING THE APPEAL IN LIMINE FOR NON-PROSECUTION OF THE APP EAL FILED BEFORE HIM. 3. WE HEARD THE PARTIES AND PERUSED THE RECORD. W E NOTICE THAT THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A) AT TH E TIME OF HEARING. HENCE, THE LD. CIT(A) BY FOLLOWING THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN I.T.A. NO.4233/MUM/2013 2 THE CASE OF CHEMIEPOLE V/S UNION OF INDIA (EXCISE) IN APPEAL NO.61 OF 2009, (MUMBAI) DISMISSED THE APPEAL FILED BY THE ASSESSEE . HOWEVER, A CAREFUL PERUSAL OF THE PROVISIONS OF SECTION 250(6) OF THE INCOME TAX ACT, 1961 (THE ACT) WOULD SHOW THAT THE ORDER OF THE COMMISSIONER (AP PEAL) SHALL BE IN WRITING AND HE SHALL STATE POINTS FOR DETERMINATION, DECISION T AKEN THEREON AND REASONS FOR HIS DECISIONS, MEANING THEREBY, THE LD. CIT(A) HAS TO DISPOSE OF THE APPEAL ON MERITS ON ALL THE ISSUES AGITATED BEFORE HIM. WE NOTICE THAT THE QUESTION WHETHER THE LD. CIT(A) CAN DISMISS THE APPEAL IN-LI MINE FOR NON-PROSECUTION WAS CONSIDERED BYTHE AHMEDABAD BENCH OF THE TRIBUN AL IN THE CASE OF GUJARAT THEMIS BIOSYN LTD. V/S JCIT [2000] 74 ITD 339 (AH D.), WHEREIN THE TRIBUNAL OBSERVED AND HELD AS UNDER : THE PROVISIONS OF SECTION 250(6) PROVIDES THAT THE APPELLATE ORDERS OF THE COMMISSIONER (APPEALS) ARE TO STATE THE POINTS ARIS ING IN THE APPEAL, THE DECISION OF THE AUTHORITY THEREON AND THE REASONS F OR SUCH DECISION. THE UNDERLYING RATIONALE OF THE PROVISION IS THAT SUCH ORDERS ARE SUBJECT TO FURTHER APPEAL TO THE TRIBUNAL. SPEAKING ORDER WOUL D OBVIOUSLY ENABLE A PARTY TO KNOW PRECISE POINTS DECIDED IN HIS FAVOUR OR AGAINST HIM. ABSENCE OF THE FORMULATION OF THE POINT FOR DECISION FOR WA NT OF CLARITY IN A DECISION UNDOUBTEDLY PUTS A PARTY IN QUANDARY. SECTION 250(6 ) EXPRESSLY EMBODIES THE PRINCIPLES OF NATURAL JUSTICE AND SUCH A PROVIS ION IS CLEARLY MANDATORY IN NATURE. THE IMPUGNED ORDER PASSED BY THE COMMISS IONER (APPEALS) IN VIOLATION OF THE PROVISIONS OF SECTION 250(6) COULD NOT, THEREFORE, BE SUSTAINED. THE COMMISSIONER (APPEALS) SHOULD, ACCORDINGLY DISP OSE OF THE ASSESSEES APPEAL AFRESH. CONSISTENT WITH THE VIEW TAKEN THEREIN, WE HOLD THA T THE LD. CIT(A) HAS TO DISPOSE OF THE APPEAL BY PASSING A SPEAKING ORDER. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE ALL THE MATTER S TO HIS FILE WITH A DIRECTION TO DISPOSE THEM AFRESH AFTER GIVING ADEQUATE OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPER ATE WITH THE COMMISSIONER (APPEAL) FOR SPEEDY AND EXPEDITIOUS DISPOSAL OF THE APPEAL. I.T.A. NO.4233/MUM/2013 3 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 8 TH SEPTEMBER, 2014 . ,- ( . /0 1 2 8 TH SEPT, 2014 - ' 3) 4 SD SD ( . . / H.L. KARWA ) ( . . , / B.R. BASKARAN) / PRESIDENT / ACCOUNTANT MEMBER / ( ) MUMBAI : 8TH SEPT,2014 . . . ./ SRL , SR. PS ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. ( 9* ( ) / THE CIT(A)- CONCERNED 4. ( 9* / CIT CONCERNED 5. 6. :; 3 !*< , + < , / ( ) / DR, ITAT, MUMBAI CONCERNED 3 = ) / GUARD FILE. > ( / BY ORDER, TRUE COPY ? $ (ASSTT. REGISTRAR) + < , / ( ) /ITAT, MUMBAI